HMRC payroll software specifications and routines

Source universe · Acquisition routes

Official implementation · Official API · Public

Published by HM Revenue & Customs. Jurisdiction: UK.

What it covers

• PAYE
• National Insurance
• RTI
• FPS
• EPS
• student loans
• statutory payments

Publication and history

New tax-year versions and in-year corrections are published as distinct files and pages.

Tax-year-specific specifications, routines, schemas and guidance collections.

Review cadence: Daily. Reliability: Official publisher.

Acquisition and rights

• Acquisition: Official API

• Licence: Open Government Licence v3.0

• Commercial reuse: Permitted with attribution

• Raw storage: Permitted

• Derived assertions: Permitted

• Public use: Attributed derived content

• Visibility: Public

Use structured GOV.UK routes where available; retain tax-year identity and validate every calculation routine against official fixtures.

Contains public sector information licensed under the Open Government Licence v3.0; credited third-party material remains excluded.

Evidence for this decision

• Payroll software developers collection — Publisher evidence, reviewed 11 September 2026.
• Reuse GOV.UK content — Licence evidence, reviewed 11 September 2026.

Source registry: sterling-source-registry@2026-09-11.5. Last reviewed 11 September 2026.